Teilkostenrechnung

What Is Teilkostenrechnung?

Teilkostenrechnung, often translated as "partial costing" or "marginal costing," is a method of cost accounting that only considers variable costs when calculating the cost of a product or service. This approach is a key concept within the broader field of Kostenrechnung (cost accounting) and falls under the umbrella of Betriebswirtschaftslehre (business administration). Unlike methods that include all costs, Teilkostenrechnung focuses on the direct and variable expenses incurred in producing an additional unit, providing insights valuable for short-term decision-making. It aims to determine the Deckungsbeitrag (contribution margin) of products, which is the revenue remaining after covering variable costs, used to contribute towards fixed costs and profit.

History and Origin

The foundational principles behind Teilkostenrechnung emerged as businesses sought more dynamic and decision-relevant cost information than traditional full costing methods could provide. The recognition that certain costs behave differently based on production volume—namely, Fixkosten (fixed costs) and Variable Kosten (variable costs)—paved the way for its development. Economists and business managers began to formalize concepts like marginal analysis in the early to mid-20th century to better understand the impact of producing one more unit on total costs and revenue. This analytical framework helped companies make more agile decisions regarding production, pricing, and sales, moving beyond simply allocating all costs. The Federal Reserve Bank of San Francisco provides insights into how the concept of marginal cost, a core component of partial costing, plays a role in economic decision-making.

Key Takeaways

• Teilkostenrechnung focuses on variable costs for product costing, excluding fixed costs.
• It is particularly useful for short-term decision-making, such as pricing, production levels, and special orders.
• The primary output is the contribution margin, indicating how much revenue from each unit contributes to covering fixed costs and generating profit.
• It simplifies cost analysis by avoiding the arbitrary allocation of fixed overheads to products.
• This method aids in Break-even-Analyse and evaluating the profitability of different products or sales channels.

Formula and Calculation

The core of Teilkostenrechnung lies in calculating the Deckungsbeitrag. This can be determined for a single unit or in total for multiple units.

The formula for the unit contribution margin is:

The formula for total contribution margin is:

After calculating the total contribution margin, fixed costs are subtracted to determine the profit:

Here:

• (\text{Verkaufspreis pro Einheit}) (Selling Price per Unit) is the revenue generated from selling one unit.
• (\text{Variable Kosten pro Einheit}) (Variable Costs per Unit) include all Einzelkosten (direct costs) like direct materials and direct labor, as well as variable Gemeinkosten (indirect costs) associated with producing one unit.
• (\text{Gesamterlös}) (Total Revenue) is the total income from sales.
• (\text{Gesamte Variable Kosten}) (Total Variable Costs) are the sum of all variable costs for the total production volume.
• (\text{Gesamte Fixkosten}) (Total Fixed Costs) are costs that do not change with the volume of production within a relevant range.

Interpreting the Teilkostenrechnung

Teilkostenrechnung provides a clear picture of how much each product or service contributes to covering the company's fixed expenses and ultimately generating profit. A positive Deckungsbeitrag indicates that a product covers its own variable costs and contributes to fixed costs. A negative contribution margin, however, means the product is not even covering its direct production costs, suggesting it should be discontinued or its cost structure re-evaluated.

This method is particularly useful for assessing the profitability of individual products within a diverse Produktionsprogramm or for making short-term operational decisions. It helps management understand the marginal profitability of accepting a special order, altering production volumes, or adjusting pricing in competitive markets. By understanding the behavior of Variable Kosten, businesses can predict how profits will change with sales volume.

Hypothetical Example

Imagine "Bäckerei Sonnenschein," a small bakery that produces artisan bread. They want to evaluate the profitability of their sourdough loaf using Teilkostenrechnung.

Costs for one sourdough loaf:

• Flour: €0.50 (Einzelkosten)
• Yeast: €0.10 (Einzelkosten)
• Direct Labor (baking time): €1.20 (Einzelkosten)
• Variable production overhead (electricity directly linked to baking time): €0.30 (Variable Kosten)
• Selling Price per loaf: €4.00

Fixed Costs per month (e.g., rent, administrative salaries, oven depreciation): €2,000

Step 1: Calculate Variable Costs per Loaf
Variable Costs per Loaf = €0.50 + €0.10 + €1.20 + €0.30 = €2.10

Step 2: Calculate Contribution Margin per Loaf
Contribution Margin per Loaf = Selling Price per Loaf - Variable Costs per Loaf
Contribution Margin per Loaf = €4.00 - €2.10 = €1.90

Step 3: Calculate Total Contribution Margin (assuming 1,500 loaves sold in a month)
Total Contribution Margin = Contribution Margin per Loaf × Number of Loaves Sold
Total Contribution Margin = €1.90 × 1,500 = €2,850

Step 4: Calculate Monthly Profit/Loss
Monthly Profit/Loss = Total Contribution Margin - Total Fixed Costs
Monthly Profit/Loss = €2,850 - €2,000 = €850

In this example, Bäckerei Sonnenschein makes a profit of €850 per month from sourdough loaves after covering all variable costs and contributing enough to exceed its fixed costs. This analysis helps the bakery understand the profitability of each loaf sold.

Practical Applications

Teilkostenrechnung is a versatile tool used across various business functions for informed decision-making. Businesses often use it for Preispolitik (pricing policy), especially when considering special orders or during periods of low demand where pricing just above variable costs can help utilize idle capacity and contribute to fixed expenses. Understanding business costs, including fixed and variable components, is crucial for setting prices and evaluating profitability.,

It is also vital in determining the optimal [Pr¹⁰o⁹duktionsprogramm](https://diversification.com/term/produktionsprogramm) by identifying which products yield the highest contribution margin, guiding decisions on product mix when resources are limited. Furthermore, Teilkostenrechnung supports effective Kostenmanagement and profitability analysis, providing clearer insights into the impact of sales volume changes on profit. Strategic pricing, which relies on a deep understanding of costs and market value, is heavily influenced by the principles of partial costing.,

Limitations and Criticisms

While highly ben⁸e⁷ficial for short-term decision-making, Teilkostenrechnung has several limitations. A primary criticism is that it classifies all Fixkosten as period costs, meaning they are expensed in the period they are incurred and not allocated to products. This can lead to an understatement of inventory values on the balance sheet and potentially inflate short-term profits if inventory levels are increasing, as fixed production costs embedded in inventory under other methods are immediately expensed.,

Another drawback is the inherent difficulty in ⁶p⁵recisely segregating costs into purely fixed or variable categories, as many costs are semi-variable. The assumption of linear cost behavior, where variable costs change proportionately with volume, may not hold true in real-world scenarios, especially at very high or very low production levels. Additionally, while useful for short-term conside⁴rations, relying solely on Teilkostenrechnung for long-term Investitionsentscheidungen or strategic Kalkulation can be misleading. In the long run, all costs—both fixed and variable—must be covered for a business to remain viable and profitable. Pricing decisions based solely on marginal costs might be harmful in the long term if they do not cover total costs, potentially leading to losses.,

Teilkostenrechnung vs. Vollkostenrechnung

Teilk³o²stenrechnung (partial costing) and Vollkostenrechnung (full costing or absorption costing) are two fundamental approaches to cost accounting, differing primarily in their treatment of fixed production overheads.

The main confusion arises because Teilkostenrechnung simplifies the cost structure for internal decision-making by omitting the allocation of fixed costs, which can be complex and arbitrary. Vollkostenrechnung, on the other hand, provides a mor¹e comprehensive view of the total cost of production, which is essential for external reporting and long-term profitability analysis.

FAQs

What is the main purpose of Teilkostenrechnung?

The main purpose of Teilkostenrechnung is to provide management with clear information for short-term decisions, such as pricing, production volume, and special orders, by focusing on variable costs and the Deckungsbeitrag (contribution margin) of each product.

How does Teilkostenrechnung differ from traditional accounting?

Traditional financial Buchführung and full costing methods include all production costs, both fixed and variable, in the cost of a product. Teilkostenrechnung, however, only includes variable costs in the product cost, treating fixed costs as period expenses.

When is Teilkostenrechnung most useful?

Teilkostenrechnung is most useful for internal management purposes, especially in situations requiring rapid decision-making regarding capacity utilization, product mix, or whether to accept an order below the full cost but above the variable cost. It helps in short-term profit planning and Kostenmanagement.

Does Teilkostenrechnung consider fixed costs at all?

Yes, Teilkostenrechnung considers fixed costs, but not as part of the product cost. Instead, fixed costs are treated as a lump sum to be covered by the total contribution margin generated by all products. They are expensed in the period they are incurred on the Erfolgsrechnung.

Can Teilkostenrechnung be used for external reporting?

No, Teilkostenrechnung is generally not acceptable for external financial reporting under most accounting standards (like IFRS or GAAP). For external reporting, Vollkostenrechnung (absorption costing) is typically required, as it aligns with the matching principle by allocating all production costs to the goods produced.